1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 572 N.W.2d
  5. 572 N.W.2d 146 (1997)
 

CARLON COMPANY v. BOARD OF REVIEW OF CITY OF CLINTON

No. 96-1416.

572 N.W.2d 146 (1997)

CARLON COMPANY, Appellant, v. BOARD OF REVIEW OF CITY OF CLINTON, Iowa, Appellee.

Supreme Court of Iowa.

November 26, 1997.

Attorney(s) appearing for the Case

Mark R. Schuling of Brick, Gentry, Bowers, Swartz, Stoltze, Schuling & Levis, P.C., Des Moines, for appellant.

Gary J. Rolfes of Mayer, Mayer, Lonergan & Rolfes, Clinton, for appellee.

Considered by McGIVERIN, C.J., and LAVORATO, NEUMAN, ANDREASEN, and TERNUS, JJ.

LAVORATO, Justice.

The law provides a special formula for determining the tax assessment value of manufacturing machinery and computers. Under this formula, the assessor must value such property at the lesser of 30% of net acquisition cost or fair market value. The taxpayer's appraiser made three calculations regarding the taxpayer's manufacturing machinery and computers. In the first calculation, the appraiser valued each item of the property at 30% of net acquisition...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases